LI-MED GROUP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LI-MED GROUP
Largest movements
- Cash -€11,308
down €11,308 (-79.9%), from €14,146 to €2,837
mainly Contributions, distributions and other (-€17,647) and Debts after one year (-€12,513)
- Tangible fixed assets -€5,905
down €5,905 (-1.7%), from €353,951 to €348,047
- Debts after one year -€12,513
down €12,513 (-3.9%), from €317,956 to €305,443
- Profit (loss) carried forward -€6,785
down €6,785 (-35.4%), from €19,194 to €12,409
- Gross operating margin -€6,127
down €6,127 (-15.0%), from €40,749 to €34,622
- Financial income -€3,832
down €3,832 (-100%), from €3,832 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,822 | €355,193 | -€14,629 | -4.0% |
| Fixed assets | 21/28 | €353,951 | €348,047 | -€5,905 | -1.7% |
| Tangible fixed assets | 22/27 | €353,951 | €348,047 | -€5,905 | -1.7% |
| Land and buildings | 22 | €353,951 | €348,047 | -€5,905 | -1.7% |
| Current assets | 29/58 | €15,871 | €7,146 | -€8,724 | -55.0% |
| Amounts receivable within one year | 40/41 | - | €2,308 | +€2,308 | |
| Other amounts receivable | 41 | - | €2,308 | +€2,308 | |
| Cash at bank and in hand | 54/58 | €14,146 | €2,837 | -€11,308 | -79.9% |
| Deferred charges and accrued income | 490/1 | €1,725 | €2,001 | +€276 | +16.0% |
| Total equity and liabilities | 10/49 | €369,822 | €355,193 | -€14,629 | -4.0% |
| Equity | 10/15 | €22,194 | €15,409 | -€6,785 | -30.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,194 | €12,409 | -€6,785 | -35.4% |
| Amounts payable | 17/49 | €347,629 | €339,785 | -€7,844 | -2.3% |
| Amounts payable after more than one year | 17 | €317,956 | €305,443 | -€12,513 | -3.9% |
| Financial debts | 170/4 | €317,956 | €305,443 | -€12,513 | -3.9% |
| Amounts payable within one year | 42/48 | €25,672 | €30,341 | +€4,669 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €12,208 | €12,513 | +€305 | +2.5% |
| Trade debts | 44 | €319 | €181 | -€138 | -43.2% |
| Suppliers | 440/4 | €319 | €181 | -€138 | -43.2% |
| Taxes, remuneration and social security | 45 | €1,145 | €2,647 | +€1,502 | +131% |
| Taxes | 450/3 | €1,145 | €2,647 | +€1,502 | +131% |
| Other amounts payable | 47/48 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,905 | €5,905 | = | 0.0% |
| Other operating charges | 640/8 | €3,720 | €3,923 | +€203 | +5.4% |
| Gross operating margin | 9900 | €40,749 | €34,622 | -€6,127 | -15.0% |
| Operating profit (loss) | 9901 | €31,124 | €24,795 | -€6,330 | -20.3% |
| Financial income | 75/76B | €3,832 | €0 | -€3,832 | -100% |
| Recurring financial income | 75 | €3,832 | €0 | -€3,832 | -100% |
| Financial charges | 65/66B | €8,436 | €8,173 | -€263 | -3.1% |
| Recurring financial charges | 65 | €8,436 | €8,173 | -€263 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €26,521 | €16,621 | -€9,899 | -37.3% |
| Income taxes | 67/77 | €6,000 | €5,759 | -€241 | -4.0% |
| Profit (loss) for the period | 9904 | €20,521 | €10,862 | -€9,659 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,521 | €10,862 | -€9,659 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.